asked the Minister for Finance whether he is aware that holders of Bank of Ireland Stock residing outside the Saorstát have been unable to obtain a refund of Income Tax deducted here for 1923; whether he can state the reasons for this delay, and whether there is any prospect of it being put an end to.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - INCOME TAX REFUNDS.
Repayment of Income Tax, in cases in which it is due, has already been made in the great majority of claims submitted to the Revenue Commissioners by persons resident outside Saorstát Eireann, in respect of the Saorstát Eireann income tax appropriate to the dividends of Saorstát Eireann concerns, including the Bank of Ireland, for the years 1923-24 and 1924-25. The title of non-residents to repayment is contained in Section 24 of the Finance Act, 1920, the provisions of which do not, however, extend to all persons resident outside Saorstát Eireann. In the circumstances it is possible that the Deputy may have in mind either the case of a non-resident who is not entitled to relief within the provisions of the law or the case of a person whose repayment has been computed on a provisional basis. If the Deputy will furnish me with particulars in any specific case I will have the matter enquired into, and will arrange to have him informed of the position.
Has the attention of the Minister been called to letters in the English Press, particularly in The Times, as to this matter, and will he consider the advisability of issuing a statement on the whole subject explaining the matter without reference to Acts?
I have not seen the letters. I will see them and consider the question.